审计声誉受损对被审公司的影响——以正中珠江和德勤会计师事务所为例  

The Impact of the Audited Reputation Damage on the Audited Company——The Cases of Zhengzhong Zhujiang and Deloitte

作　　者：李子祎 戴睿 LI Zi-yi;DAI Rui(School of International Business,Jinan University,519000,Zhuhai,Guangdong,China;Audit Department,Zhuhai Da Heng Qin Group Co.,Ltd.,519000,Zhuhai,Guangdong,China)

机构地区：[1]暨南大学国际商学院,广东珠海519000 [2]珠海大横琴集团有限公司审计部,广东珠海519000

出　　处：《特区经济》2022年第4期138-141,共4页Special Zone Economy

基　　金：2021年度暨南大学大学生创新创业训练计划项目“董事高管责任保险与企业创新——基于中国制造业上市公司的实证分析”(CX21401)。

摘　　要：近年来,我国财务舞弊、审计失败事件层出不穷,本文以“广东正中珠江会计师事务所——康美药业财务舞弊事件”和“德勤华永会计师事务所(特殊普通合伙)——员工举报事件”作为切入点,采用事件研究法研究了审计声誉受损对会计师事务所其他被审公司的影响。结果显示,正中珠江所审客户在事件日当日和事发前一日的平均超常收益率均显著为负,且事件对公司股价产生了较长期的负面影响;而德勤所审客户仅在事发前一日平均超常收益率显著为负,未观测到长期负面影响。文后分析了两个案例结果出现差异的原因,并对会计师事务所和被审客户的声誉风险管理提出了参考性建议。In recent years,financial fraud and audit failure incidents have emerged in an endless stream in China.Taking Zhengzhong Zhujiang’s audit failure of Kangmei Pharmaceutical and the employee’s report incident of Deloitte Touche Tohmatsu Certified Public Accountants LLP Beijing Branch as the entry points,the paper uses the event-study method to study the impact of audit reputation damage on other audited companies of the accounting firm.The results showed that the average abnormal return on the day of the incident and the day before the incident was significantly negative for the clients audited by Zhengzhong Zhujiang,and the incident had a long-term negative impact on company’s stock price.However,the average abnormal return rate of Deloitte clients was significantly negative only on the day before the incident,and no long-term negative effects were observed.Finally,it analyzes the reasons for the discrepancies in the results,and puts forward reference suggestions for the reputation risk management of the accounting firm and the audited client.

关 键 词：审计声誉毁损 市场反应 事件研究法 声誉风险管理 

分 类 号：F239.0[经济管理—会计学]